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Pengaruh Opini Audit Tahun Sebelumnya dan Solvabilitas terhadap Opini Audit Going Concern pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Septiana, Gina; Haryadi, Teddy; Fani, Lastri Anggi; Dewi, Mike Kusuma; Meirina, Elsa
Jurnal Informatika Ekonomi Bisnis Vol. 7, No. 3 (September 2025)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v7i3.1276

Abstract

Going concern is an assumption in accounting that estimates a business entity will continue in the long term and will not be liquidated in the short term. This research aims to analyze the audit opinion going concern through some factors: previous year’s audit opinion and solvability. This research use manufacturing sector companies listed in Indonesia Stock Exchange between 2017 -2023 as the sample. Population of this research is 128 companies. Research sample amounts to 50 companies selected with purpose sampling method, with observation period of 7 years. The method that been used to analysis the correlation between variable are logistic regression method. The results showed that partially, previous year’s audit opinion negatively affecting going-concern audit opinion. While the solvability positive influence on going-concern audit opinion.
Sosialisasi Pajak sebagai Penguat Kepatuhan Wajib Pajak di Tanjung Pinang Teddy, Haryadi; Yusyawiru, Nurul; Rikayana, Hadli Lidya; Yusrizal; Adiman, Raja Multi Konvokesen
Jurnal Informatika Ekonomi Bisnis Vol. 7, No. 3 (September 2025)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v7i3.1223

Abstract

This study explores the factors influencing tax compliance among Micro, Small, and Medium Enterprises in Tanjungpinang, specifically focusing on financial conditions, tax sanctions, and the role of tax socialization. The research aims to understand how these factors affect MSMEs' compliance with tax regulations. A survey was conducted with MSME owners in Tanjungpinang using a questionnaire to gather data on their financial conditions, knowledge of tax obligations, and perceptions of tax sanctions. The results indicate that financial conditions do not have a significant impact on tax compliance. However, tax sanctions are found to significantly encourage compliance, highlighting their role as a motivating factor for MSMEs to fulfill their tax obligations. Furthermore, the study reveals that tax socialization moderates the relationship between financial conditions and tax compliance, as well as between tax sanctions and compliance. Effective tax socialization strengthens the impact of both financial conditions and sanctions on compliance. The findings suggest that improving tax education and communication can play a crucial role in increasing tax compliance in the MSME sector, even in the face of financial challenges. This research provides valuable insights for policymakers to design more effective tax policies targeting MSMEs.
Pengaruh Opini Audit Tahun Sebelumnya dan Solvabilitas terhadap Opini Audit Going Concern pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Septiana, Gina; Haryadi, Teddy; Fani, Lastri Anggi; Dewi, Mike Kusuma; Meirina, Elsa
Jurnal Informatika Ekonomi Bisnis Vol. 7, No. 3 (September 2025)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v7i3.1276

Abstract

Going concern is an assumption in accounting that estimates a business entity will continue in the long term and will not be liquidated in the short term. This research aims to analyze the audit opinion going concern through some factors: previous year’s audit opinion and solvability. This research use manufacturing sector companies listed in Indonesia Stock Exchange between 2017 -2023 as the sample. Population of this research is 128 companies. Research sample amounts to 50 companies selected with purpose sampling method, with observation period of 7 years. The method that been used to analysis the correlation between variable are logistic regression method. The results showed that partially, previous year’s audit opinion negatively affecting going-concern audit opinion. While the solvability positive influence on going-concern audit opinion.
A Determinant Model of Digipreneurship Creativity in Coastal Areas to Support the Blue Economy Fani, Lastri Anggi; Haryadi, Teddy; Novia, Siti Arita
Jurnal Informatika Ekonomi Bisnis Vol. 7, No. 4 (December 2025)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v7i4.1330

Abstract

The rapid development of the digital economy has created new opportunities for the growth of digipreneurship in coastal regions. However, the level of creativity among coastal digital entrepreneurs remains highly diverse, particularly in areas where digital literacy, technological access, and socio-cultural dynamics differ significantly from urban centers. This study aims to identify the determinant factors influencing digipreneurship creativity that contribute to the development of a sustainable blue economy in coastal communities. Using a qualitative descriptive approach, data were collected from three active coastal digital entrepreneurs in Tanjungpinang: Nutribites (a healthy food based digipreneur), Sedap Laris (a home based food business), and ADS (Arus Digital Sinergi), a local software house dedicated to empowering digital entrepreneurs through innovative technological solutions. Data were gathered through open-ended interviews and analyzed using NVivo 14, utilizing coding, word frequency, and thematic mapping. The findings reveal four key determinants of creativity in coastal digipreneurship digital literacy and platform mastery, intrinsic motivation and personal value orientation, collaborative leadership and community engagement, and an innovative socio-cultural environment shaped by coastal traditions and digital market demands. NVivo visualizations (Word Cloud and thematic coding) highlight dominant keywords such as digital, content, creativity, coastal, customers, and promotion, indicating the importance of digital innovation and cultural identity in shaping creative business practices. The study concludes that creativity in coastal digipreneurship emerges from the interaction between individual capabilities and community-based digital ecosystems. Strengthening digital skills, enhancing community collaboration, and integrating local cultural elements can significantly improve the sustainability of the coastal blue economy.
PENGARUH PERTUMBUHAN PENJUALAN, UKURAN PERUSAHAAN DAN PERENCANAAN PAJAK TERHADAP KINERJA KEUANGAN Masyitah Masyitah; Achmad Uzaimi; Teddy Haryadi
Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2026): Februari : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/e6948s39

Abstract

This study examines the determinants influencing the financial performance of food and beverage subsector companies in the post-pandemic economic recovery period. Using a quantitative approach, this research analyzes the impact of sales growth, firm size, and tax planning on Return on Assets (ROA) and Return on Equity (ROE). Data were obtained from the Indonesia Stock Exchange (IDX) for the 2021–2023 period, with 60 observations selected through purposive sampling criteria. Multiple linear regression analysis indicates that sales growth, firm size, and tax planning have a significant positive effect on financial performance, both partially and simultaneously. This demonstrates that effective operational management and tax strategy implementation directly enhance corporate profitability and market competitiveness.
A Determinant Model of Digipreneurship Creativity in Coastal Areas to Support the Blue Economy Fani, Lastri Anggi; Haryadi, Teddy; Novia, Siti Arita
Jurnal Informatika Ekonomi Bisnis Vol. 7, No. 4 (December 2025)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v7i4.1330

Abstract

The rapid development of the digital economy has created new opportunities for the growth of digipreneurship in coastal regions. However, the level of creativity among coastal digital entrepreneurs remains highly diverse, particularly in areas where digital literacy, technological access, and socio-cultural dynamics differ significantly from urban centers. This study aims to identify the determinant factors influencing digipreneurship creativity that contribute to the development of a sustainable blue economy in coastal communities. Using a qualitative descriptive approach, data were collected from three active coastal digital entrepreneurs in Tanjungpinang: Nutribites (a healthy food based digipreneur), Sedap Laris (a home based food business), and ADS (Arus Digital Sinergi), a local software house dedicated to empowering digital entrepreneurs through innovative technological solutions. Data were gathered through open-ended interviews and analyzed using NVivo 14, utilizing coding, word frequency, and thematic mapping. The findings reveal four key determinants of creativity in coastal digipreneurship digital literacy and platform mastery, intrinsic motivation and personal value orientation, collaborative leadership and community engagement, and an innovative socio-cultural environment shaped by coastal traditions and digital market demands. NVivo visualizations (Word Cloud and thematic coding) highlight dominant keywords such as digital, content, creativity, coastal, customers, and promotion, indicating the importance of digital innovation and cultural identity in shaping creative business practices. The study concludes that creativity in coastal digipreneurship emerges from the interaction between individual capabilities and community-based digital ecosystems. Strengthening digital skills, enhancing community collaboration, and integrating local cultural elements can significantly improve the sustainability of the coastal blue economy.